Detail Get Maximum Use From NOLs   Oleh:  Soled, Jay A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 5 (Nov. 2001), page 89-113. Topik: ECONOMIC; maximum use; NOLs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As a result of the current economic slowdown, many tax payers who own and operate sole proprietorships, partnerships, limited liability companies and S corporations face the prospect of financial hardship. These tough times may result in business losses. Congress offers taxpayers who experience such losses some important tax relief. Under the Internal Revenue Code, tax payers may carry back these losses and get a tax refund or carry them forward and reduce their future tax liability. CPA s who know the net operating loss (NOL) rules can maximize benefits for their individual taxpayer clients - many of whom are small - business owners. This article analyzes the use of NOL s by individual taxpayers. It summarizes the important aspects of the rules as well as the guidelines CPA s use to compute and report a tax payer’s NOL s. It also offers taxpayers several planning strategies to maximize the utility of such losses. Although the proper use of NOL s requires careful attention to detail, the rewards are well worth the investment. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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